What is the necessity behind having a CPA pilot test courses when they are not in the target audience,?
Standard for CPE Program Measurement, Standard No. 13,Commentary states “A sample of intended professional participants should be selected to test program materials in an environment and manner similar to that in which the program is to be presented. ” Hence the Statement on Standards for CPE Programs are established as a framework for the development, presentation, measurement, and reporting of CPE programs to help ensure that CPAs receive quality CPE necessary to satisfy their obligations to serve the public interest. The standards are not intended for non-CPAs.
Related Questions
- How does EPA define "students" as part of the target audience of a sub-award activity funded by a prime - for example, are university students considered an eligible target audience?
- I know that all CPA/CPE pilot testers for self study courses must be CPAs. Must their CPA license be currently in an "active" status or can it be in "inactive" status?
- What is the necessity behind having a CPA pilot test courses when they are not in the target audience,?
